Follow Us:

AAR Rulings

Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.

Latest Articles


GST on Canteen Services in Business Premises: Judicial Rulings & Analysis

Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...

May 10, 2026 2166 Views 0 comment Print

Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu

Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...

December 4, 2025 972 Views 0 comment Print

Can ITC Be Used Across Unrelated Supplies? A Key GST Ruling

Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...

July 21, 2025 1938 Views 0 comment Print

जीएसटी में एडवांस रूलिंग: एक विस्तृत अवलोकन

Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...

July 21, 2025 1392 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 22nd June 2025

CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...

June 25, 2025 5262 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2871 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 1158 Views 0 comment Print


Latest Judiciary


AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...

July 4, 2026 117 Views 0 comment Print

CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...

July 2, 2026 111 Views 0 comment Print

DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR

Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...

July 2, 2026 195 Views 0 comment Print

ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR

Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...

July 2, 2026 102 Views 0 comment Print

Exported by-products qualify as resultant goods under MOOWR: CAAR

Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...

July 2, 2026 153 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...

October 16, 2023 1470 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1614 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 1131 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...

July 27, 2021 2280 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...

April 29, 2021 2421 Views 0 comment Print


Advance ruling Application Rejected Due to Pending Adjudication by CGST Udaipur

February 12, 2024 726 Views 0 comment Print

AAR Rajasthan rejected Govind Guru Tribal University’s application for GST clarity on affiliation charges due to pending adjudication.

Rent received from Govt. SWCBH is taxable under GST: AAR Telangana

February 12, 2024 1461 Views 0 comment Print

In re Navya Nuchu (GST AAR Telangana) Introduction: The Authority for Advance Rulings (AAR) Telangana has recently delivered a pivotal decision affecting property owners leasing premises to government entities. In the case of Navya Nuchu vs. the Scheduled Castes Development Department, Hyderabad, the AAR ruled that rent received for property used as a Government Social Welfare […]

AIIMS Ineligible for GST Exemption on Pure Services from Vendors

February 12, 2024 1341 Views 0 comment Print

Discover why AIIMS Bibinagar cannot claim GST exemptions on pure services from vendors following a GST AAR Telangana ruling.

Alltech Biotechnology Pvt Ltd: Advance Ruling Withdrawal | CAAR Mumbai

February 8, 2024 474 Views 0 comment Print

Read the full text of the order as M/s Alltech Biotechnology withdraws their application for advance ruling on the classification of ‘PROBIOTIC BIOREMEDIATION PAK’.

Classification of Creative Touch 5-series Interactive Flat Panel (IFP)

February 7, 2024 2475 Views 0 comment Print

Customs Authority of Advance Ruling, Mumbai, regarding the classification of Creative Touch 5-series Interactive Flat Panel (IFP) by Audio Distribution House Pvt. Ltd.

Non-Therapeutic Import: Bovine Serum Albumin Classification under CTI 3502 9000

February 7, 2024 1077 Views 0 comment Print

Explore the detailed analysis of the Customs Authority’s ruling on the classification of bovine serum albumin imports by M/s. Bio-Rad Laboratories India Limited, focusing on relevant legal interpretations and implications.

CAAR cannot decide Applicability of Viscose Quality Control Order for Staple Fibers

February 7, 2024 438 Views 0 comment Print

Delve into the implications of the Customs Authority of Advance Ruling Mumbai’s decision on Viscose Quality Control Order for Ruby Surgicals & Allied Products Pvt. Ltd.

Main MIC Dust Protective net classifiable under Tariff Heading 59119090: CAAR

February 2, 2024 687 Views 0 comment Print

Explore the Customs Authority ruling on the classification of Main MIC Dust Protective Net by Vivo Mobile India under Tariff 59119090. Detailed analysis, CAAR Delhi decision

Classification of DWDM & OTN Technology: CAAR rejects Application

February 1, 2024 972 Views 0 comment Print

Explore the Customs Authority’s decision on the classification of Dense Wavelength Division Multiplexers (DWDM) and Optical Transport Network (OTN) technology in the case of Nokia Solutions and Networks India. Understand the implications and resolution of the classification dispute.

GST leviable on export of pre-packaged and labeled rice up to 25 Kgs

January 30, 2024 1914 Views 0 comment Print

Get insights from the AAR Andhra Pradesh on GST levied on pre-packaged rice export. Detailed analysis of GST applicability for exports and domestic sales.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031